| Summary: | 碩士 === 南台科技大學 === 財經法律研究所 === 101 === Abstract
In recent years, the film industry is considered as the mainstream of promoting cultural and creative industries. Both government departments and private enterprises see a bright future of the film industry’s unlimited opportunities and influences. The film industry not only combined cinema and music, but also created more Added Values like CD issue, network and TV delivery after the film’s release than the film box office revenue. It even spurs filming location’s periphery business in tourism industry and merchandise consumption.
Our country has made many tutorships and administrative plans for other states to inject funds in recent years, and urged the domestic films a great growth trend in movie-making productivities、film box office revenues、international awards and technology upgrades. Compared to the public-funds injection, perfect financing channels and policies of the United States and other advanced countries, the domestic film industry measures are faced with the problems of insufficient funds because of Taiwan’s limited resources. Therefore, hoping our countries can provide better preferences for film industry like Bonus Commission、Film Fund、Investment Funds Offered、Concessional Loans、Tax Incentive, etc.
The domestic film progress shows that national resource injection has a big effect on cinema financing. Especially that a movie production takes big funds and entails high risk. However, the domestic film investment and financing environment cannot invest a number of multi-style movies to make risk spreading like other multi-national enterprises. It’s hard to shape a good domestic film financing environment without the support of government policies.
In this regard, we hope to understand the government’s policy direction with the Law for the Development of the Cultural and Creative Industries and related administrative plans. And also cross-reference foreign legal affairs environment research so that can shape better film financing legal affairs environment.
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